Can you help explain how to do this

Madtack Company uses a job-order costing system and started the month of March with three jobs in process. The cost of beginning work in process plus the costs added during March are shown below:

Job #359 Job #360 Job #361
beginning work in process ..... $4,800 $6,300 $3,500

COSTS ADDED DURING MARCH
direct materials .............. $3,300 $4,100 $6,400
direct labor .................. 5,000 3,000 4,000

Madtack applies overhead to jobs at a rate of 70% of direct materials used. During March, Madtack completed and sold Job #360. Job #361 was also completed but was not sold by the end of March. Job #359 was not completed by the end of March. Madtack's actual overhead
cost for the month of March totaled $8,500.

Calculate Madtack's cost of goods sold after the overhead variance is closed for March.

Do not use decimals in your answer.